General rules about the fiscal receipt requirements in Albania

In the terms of fiscalization rules, the Albanian government has clarified the regulations surrounding fiscal receipts, emphasizing the flexibility retailers have in designing their receipts. While the layout is not strictly predefined, all legally required elements must be included. These elements include the fiscal receipt number, POS ID, NSLF (receipt issuer security number), NIVF (unique ID code of the receipt), and a QR code, among others. Each element must follow a specific structure and sequence to ensure proper transaction processing and validation by the tax administration.

The regulations distinguish between two types of receipts: cash and non-cash. For cash transactions (B2C and B2B): the receipt must be printed on paper (any paper format). For cashless payment for B2C transactions: The receipt can be printed on paper or sent by e-mail as an electronic receipt. Therefore, it is voluntary for the seller to choose the mode of delivery of the receipt (with the obligatory consent of the customer if it is an electronic delivery-e receipt.)

These regulations aim to streamline the fiscal receipt process, ensuring compliance while offering flexibility to retailers in how they manage their transactions.